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YOLANDA SRYTA PRADANI
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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KOMPARASI PENERAPAN PRINSIP KONSERVATISME PADA AKUNTANSI KONVENSIONAL DAN AKUNTANSI SYARIAH ANITA WAHYU ALVIANI; HUSNUL KHOTIMAH; YOLANDA SRYTA PRADANI; AHMAD ULIL ALBAB AL UMAR; NUR KABIB
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 08 (2020): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This study aims to analyze whether there is difference between conservatism of conventional accounting and sharia accounting. Conservatism is an important principle in financial reporting which can be seen on how an entity recognize an earning increase with delay while they recognize an earning decrease on timely basis. Conservatism is a prudent reaction in accounting. From the results of the analysis, it can be concluded that there is no significant difference between accounting conservatism in conventional accounting and sharia accounting. But I found that sharia accounting report the transactions more conservatively than the conventional one. Differences in the level of conservatism in Sharia Commercial Banks and Conventional Commercial Banks are influenced by the higher litigation risk that is faced by the Sharia Commercial Banks and the obligation to pay Zakah.
ANALISIS PENGARUH SIKAP, NORMA SUBJEKTIF, DAN PERSEPSI KONTROL PERILAKU TERHADAP MINAT BELI KONSUMEN PADA PRODUK BERSERTIFIKAT HALAL YUNITA NINGTYAS; DESSY FITRIA; YOLANDA SRYTA PRADANI; MUTOHAR; NISA PUSPITA ARUM; LU'LUUL MAKNUN
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 2 No 08 (2021): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI - MARET 2021 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Penelitian ini memiliki tujuan untuk menguji pengaruh sikap, norma subyektif dan persepsi kontrol perilaku terhadap minat beli konsumen pada produk yang bersertifikat halal. Teknik pengumpulan data menggunakan kuesioner secara online. Teknik pemilihan sampel menggunakan purposive sampling dan didapat sebanyak 102 responden. Teknik analisis data menggunakan analisis regresi berganda menggunakan SPSS. Hasil pada penelitian ini menunjukkan bahwa variabel sikap berpengaruh positif dan signifikan terhadap minat beli, norma subjektif tidak berpengaruh signifikan terhadap minat beli, serta persepsi kontrol perilaku berpengaruh positif dan signifikan terhadap minat beli. Penelitian ini bermanfaat untuk meningkatkan pemahaman mengenai produk bersertifikat halal.
Co-Authors Albab Al Umar, Ahmad Ulil ANITA WAHYU ALVIANI DESSY FITRIA Husnul Khotimah LU'LUUL MAKNUN MUTOHAR NISA PUSPITA ARUM NUR KABIB YUNITA NINGTYAS